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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Receipts into Warehouse: Receipt accounts

The warehousekeeper/producer must take an accurate account of oil, etc. at the time of receipt. Advised quantities are not to be simply accepted as the receipt quantity without checking, unless specifically allowed.

Receipt accounts may be taken by:

  • Meter for receipts by pipeline:
  • Dipping the calibrated vessel into which the oil, etc. is deposited;
  • Dipping a rail tank wagon which brings the oil provided that:
  1. the wagon is fully calibrated;
  2. copies of the calibration tables (if required) are available for your use; and
  3. a responsible employee certifies in a suitable record that the discharge into warehouse has been completed;
  • exceptionally where another means of measurement is practical - dipping a craft which brings the oil; or
  • gross weighing and tareing the tank wagon which brings the oil (see the Section on ‘Measurement’ in this book of guidance).